26 Cost Allocation and Activity-Based Costing C H A P T E R Cost Allocation and Activity-Based Costing Financial and Managerial Accounting 13e Warren Reeve Duchac human/iStock/360/Getty Images

Allocation of Factory Overhead Costs ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Single Plantwide Factory Overhead Rate Method—Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Comparison of Single Plantwide Rate and Multiple Production Department Rate Methods ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Allocating Factory Overhead to Products— Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Multiple Production Department Rate Method—Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Conditions for Product Cost Distortion— Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Multiple Production Department Factory Overhead Rate Method vs Multiple Production Department Factory Overhead Rate Method vs. Activity-Based Costing ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Activity Bases—Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Activity Rates—Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Activity-Based Product Cost Calculations ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Activity Bases—Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Overhead Cost Allocation Methods: Ruiz Company ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Selling and Administrative Activity Product Differences ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Activity-Based Costing Method— Hopewell Hospital ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Hopewell Hospital Overhead Costs Allocated to Mia Wilson ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Customer Profitability Report— Hopewell Hospital ©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.